P2r Training and Resource Center In

Nonprofit profile at a glance

EIN
853701885
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-N 2020
Location
Elyria, OH, USA
Phone
4405222167
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Centers to Support the Independence of Specific Populations

Official website

Reported finances

Revenue
$1,052,342
Expenses
$981,850
Assets
$180,789
Liabilities
$16,996

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • WENDY CALDWELL (EXECUTIVE DIRECTOR)
  • ROBIN TILMAN (PRESIDENT)
  • JAMES CARTER (VICE PRESIDENT)

Highest reported compensation

  • WENDY CALDWELL (EXECUTIVE DIRECTOR): $79,594 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

P2rs mission is to provide a multipurpose facility that will assist marginalized populations with real resources to improve their socioeconomic condition and promote independence.

What it reported doing in 2024

Provide a multipurpose facility that will assist marginalized populations with real resources to improve their socioeconomic condition and promote independence.

Operating model

Revenue model
Grant-funded. 77% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 75% for direct work, and 25% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 96
  • Accountability: 84
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.3%; rating input score 93
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.7%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 0.18; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 8.1%; rating input score 43; 43rd percentile among comparable filings

Growth

  • Program expense growth: 43.7% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 41.7% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 42.9% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 93.3% of revenue deployed · 100% of spending went to programs
  • Governance: 6 of 6 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $982K in reported program spending
  • Leadership: top reported pay $80K · 6 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.
  • Moderate — Sustainability: Officer compensation ratio scored 43/100.